A method and system for simulating living tissue which is to be monitored by a pulse oximeter that provides red and infrared light flashes, the system including structure for: converting the red and infrared light flashes of the pulse oximeter into electrical signals; modulating the converted electrical signals to provide modulated electrical signals; and converting the modulated electrical signals to light flashes and transmitting the converted light flashes to the pulse oximeter for detection so that the pulse oximeter responds to the converted light flashes as it would to light flashes modulated by a living tissue.